Smt B.Kiran Reddy, Hyderabad v. ACIT, Central Circle 1, Hyderabad

MA 224/HYD/2010 | misc
Pronouncement Date: 03-12-2010 | Result: Dismissed

Appeal Details

RSA Number 22422524 RSA 2010
Assessee PAN ADDPB0516C
Bench Hyderabad
Appeal Number MA 224/HYD/2010
Duration Of Justice 24 day(s)
Appellant Smt B.Kiran Reddy, Hyderabad
Respondent ACIT, Central Circle 1, Hyderabad
Appeal Type Miscellaneous Application
Pronouncement Date 03-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 03-12-2010
Assessment Year misc
Appeal Filed On 09-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD BEFORE SHRI N.R.S.GANESAN JUDICIAL MEMBER AND SHRI AKBER BASHA ACCOUNTANT MEMBER MISC. APPLN. NO IN CROSS- OBJECTION NO. IN IT(SS)A. NO. BLOCK PERIOD APPLICANT RESPONDENT (1) (2) (3) (4) (5) 224/HYD/2010 25/HYD/2005 (IN IT(SS)A NO. 21/HYD/2005) SMT.B.KIRAN REDDY HYDERABAD. (PAN ADDPB 0516 C) 225/HYD/2010 26/HYD/2005 (IN IT(SS)A NO. 22/HYD/2005) SMT.K.V.RANGA REDDY HYDERABAD. ( GIR NO.R-716) 226/HYD/2010 27/HYD/2005 (IN IT(SS)A NO. 23/HYD/2005) DR.K.ANURADHA REDDY HYDERABAD. (PAN AEOPK 6949 N) 227/HYD/2010 28/HYD/2005(IN IT(SS)A NO. 24/HYD/05) K.JITENDRA REDDY HYDERABAD. (PAN ADDPB 0516 C) 228/HYD/2010 29/HYD/05 (IN IT(SS)A NO. 25/HYD/05) ASST YEARS 1990-91 TO 1999- 2000 AND FROM 1ST 1.4.1999 TO 18.11.19 99 -DO- -DO- -DO- K.RAGHUVEER REDDY HYDERABAD. (PAN ADFPK 1672 E) ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- -I HYDERABAD. -DO- -DO- -DO- -DO- M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS HYD. 2 MISC. APPLN. NO IN CROSS- OBJECTION NO. IN IT(SS)A. NO. BLOCK PERIOD APPLICANT RESPONDENT (1) (2) (3) (4) (5) 229/HYD/2010 30/HYD/2005 (IN IT(SS)A NO. 26/HYD/2005) DR. B.AMARENDER REDDY HYDERABAD. (PAN AEKPB 6063 N) 230/HYD/2010 31/HYD/2005 (IN IT(SS)A NO. 28/HYD/2005) DR. SADHANA REDDY HYDERABAD. (PAN AEKPB 6063 N) 231/HYD/2010 32/HYD/2005 (IN IT(SS)A NO. 29/HYD/2005) SHRI K.LAKSHMA REDDY HYDERABAD. (PAN AHXPK 8944 R) 232HYD/2010 33/HYD/2005 (IN IT(SS)A NO. 30/HYD/2005) SMT. D.LAKSHMI REDDY HYDERABAD. (PAN AEVPD 9331 H ) 233/HYD/2010 35/HYD/2005 (IN IT(SS)A NO. 32/HYD/2005) ASST YEARS 1990-91 TO 1999- 2000 AND FROM 1.4.1999 TO 18.11.99 -DO- -DO- -DO- -DO- SHRI K.MADHUSUDHANA REDDY HYDERABAD. (GIR NO. MN-711) ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-I HYDERABAD. -DO- -DO- -DO- -DO- M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS HYD. 3 MISC. APPLN. NO IN CROSS- OBJECTION NO. IN IT(SS)A. NO. BLOCK PERIOD APPLICANT RESPONDENT (1) (2) (3) (4) (5) 234/HYD/2010 36/HYD/2005 (IN IT(SS)A NO. 33/HYD/2005) DR.K.KALPANA REDDY HYDERABAD. (PAN AAVPK 5008Q) 235/HYD/2010 45/HYD/2005 (IN IT(SS)A NO. 27/HYD/2005) ASST YEARS 1990-91 TO 1999- 2000 AND FROM 1.4.1999 TO 18.11.99 -DO- DR.K.NARASIMHA REDDY HYDERABAD. (GIR NO. N-709) ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-I HYDERABAD. -DO- APPLICANTS BY : SHRI S.RAMA RAO. RESPONDENT BY : SHRI K.E.SUNIL BABU O R D E R PER BENCH: BY THESE TWELVE APPLICATIONS UNDER S.254(2) OF THE I NCOME-TAX AT THE APPLICANT-ASSESSEES SEEK RECTIFICATION/RECALL OF THE CON SOLIDATED ORDER OF THIS TRIBUNAL DATED 31ST MARCH 2009 INSOFAR AS IT RELATES TO THE CROSS-OBJECTIONS OF THE ASSESSEES BEING C.O.NOS.25 TO 33 35 36 AND 45/HYD/2 005 IN THE APPEALS OF THE REVENUE BEING IT(SS)A NOS.21 TO 30 AND 32 A ND 33/HYD/2005 ON THE GROUND CERTAIN MISTAKES APPARENT FROM RECORD HAVE CREPT INTO THE SAME. M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS HYD. 4 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE ORDER OF THE TRIBUNAL DATED 31ST MACH 2009 IN THE LIGHT OF T HE CONTENTIONS OF THE PARTIES IN THE PRESENT MISCELLANEOUS APPLICATIONS AND OTHE R MATERIAL ON RECORD. WE FIND THAT IN THE CONTEXT OF THE CROSS OBJECTIONS OF T HE ASSESSEES THIS TRIBUNAL VIDE PARA 13 OF ITS ORDER DATED 31.3.2009 PARTLY ACCEPTING THE CONTENTIONS OF THE ASSESSEES AND OBSERVING THAT WHILE SEARCH IN THESE CASES HAS TAKEN PLACE ON 18.11.1999 IT IS ONLY THE INCOMES RELAT ABLE TO THE ASSESSMENT YEARS FOR WHICH THE DUE DATE FOR THE FILING OF THE RE TURN WAS NOT OVER BY THE DATE OF SEARCH THAT ARE BEYOND THE SCOPE OF THE UNDISCL OSED INCOME TO BE ASSESSED IN A BLOCK ASSESSMENT SET ASIDE THE ORDERS OF THE C IT(A) AND RESTORED THE MATTERS TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO BRING TO TAX ONLY THAT PART OF THE UNDISCLOSED INCOME R ELATABLE TO THE ASSESSMENT YEARS FOR WHICH DUE DATE FOR FILING THE RETUR N WAS OVER BY THE DATE OF SEARCH VIZ. 18.11.1999. THE TRIBUNAL ALSO DIRECTED THE ASSESSING OFFICER TO RECOMPUTE THE UNDISCLOSED INCOME OF THE ASSESSEES FOR THE BLO CK PERIOD AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. BY THE ELABORATE ARGUMENTS URGED IN THESE APPLICATIONS THE ASSESSEES CONTEND THAT THERE WAS AN ERROR IN THE ORDER OF THE TRIBUNAL IN AS MUCH AS TH E TRIBUNAL HAS NOT DIRECTED THE ASSESSING OFFICER TO EXAMINE THE OTHER ISSUES FOR THE P URPOSE OF DETERMINING WHETHER THE AMOUNTS ASSESSED IN VARIOUS ASSESSM ENT YEARS COMPRISED IN THE BLOCK PERIOD CAN BE TERMED AS UNDISCLOS ED INCOME OR NOT. WE DO NOT FIND ANY PATENT OR OBVIOUS MISTAKE APPARENT FR OM RECORD IN THE ORDER OF THE TRIBUNAL INASMUCH AS THE TRIBUNAL OBSERVING TH AT IT IS ONLY INCOMES RELATABLE TO THE ASSESSMENT YEARS THE DUE DATES FOR FILI NG THE RETURNS OF WHICH HAVE EXPIRED BY THE DATE OF SEARCH WHICH CONSTITUTE UN DISCLOSED INCOME HAS RESTORED THE MATTERS TO THE FILE OF THE ASSESSING OFFICER GIVING SPECIFIC DIRECTIONS TO RE-DETERMINE THE UNDISCLOSED INCOME IN THE LIGHT OF THE ABOVE OBSERVATION. HAVING DONE SO THE TRIBUNAL HAS NOT GONE INTO THE ME RITS OF THE VARIOUS ISSUES RAISED BY THE ASSESSEE IN THE GROUNDS WITH REGARD TO INDI VIDUAL ITEMS OF INCOME M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS HYD. 5 ASSESSED IN THE BLOCK ASSESSMENTS AND HAS NOT GIVEN ANY DIRECTI ONS SPECIFICALLY IN RELATION TO SUCH ISSUES/ADDITIONS. IN THE CIRCUMSTANCES THOUGH THERE IS NO MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRI BUNAL CONSIDERING THE CONTENTIONS AND APPREHENSIONS OF THE ASSESSEES IN ABUNDANT PRECAUTION WE WOULD LIKE TO DIRECT THE ASSESSING OFFICER TO RE-DETERMI NE THE UNDISCLOSED INCOMES OF THE ASSESSEES FOR THE BLOCK PERIOD IN ACCORDANCE WITH LAW BY SUITABLY MODIFYING PARA-13 OUR ORDER DATED 31.3.2009 . ACCORDINGLY WE MODIFY THE LAST SENTENCE OF PARA 13 OF OUR ORDER DATED 31.3.2 009 WHICH AFTER MODIFICATION SHOULD BE READ AS FOLLOWS- '13. .. HE MAY RE-COMPUTE THE UNDISCLOSED INCO ME OF THE ASSESSEES FOR THE BLOCK PERIOD ACCORDINGLY IN A CCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES.' 3. IN THE RESULT SUBJECT TO THE ABOVE MODIFICATION T O THE ORDER DATED 31.3.2009 ALL THE MISCELLANEOUS APPLICATIONS OF THE ASSESSE ES ARE REJECTED. ORDER PRONOUNCED IN THE COURT ON 03.12.2010 SD/- SD/- (N.R.S.GANESAN) (AKBER BASHA) JUDICIAL MEMBER. ACCOUNTANT MEMBER. DT/- 3RD DECEMBER 2010. M.A.NO.224/HYD/2010 (IN C.O.NO.25/HYD/2005 IN IT(SS)A NO.21 /HYD/2005) AND 11 OTHERS SMT.B.KIRAN REDDY & 11 OTHERS HYD. 6 COPY FORWARDED TO: 1. SMT. B.KIRAN REDDY SHRI S.RAMA RAO ADVOCATE FL AT NO.103 H.NO.3-6-542/4 INDIRADEVI NILAYAM STREET NO.7 HIMAYATNAGAR HYDERABAD-500 029. 2. SMT. K.V.RANGA REDDY HYDERABAD. DO- 3. DR.K.ANURADHA REDDY HYDERABAD -DO- 4. SHRI K.JITENDRA REDDY HYDERABAD. DO- 5. SHRI K.RAGHUVEER REDDY HYDERABAD. DO- 6. DR.AMARENDER REDDY HYDERABAD. DO- 7. DR.K.NARASIMHA REDDY HYDERABAD. DO- 8. DR.K.SADHANA REDDY HYDERABAD. DO- 9. SHRI K.LAKSHMA REDDY HYDERABAD. DO- 10. SMT.D.LAKSHMI REDDY -DO- 12. SHRI K.MADHUSUDHANA REDDY HYDERABAD. DO- 13. DR.K.KALPANA REDDY HYDERABAD. DO- 14. ASSTT. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-I HYDERABAD. 15. COMMISSIONER OF INCOME-TAX(A) GUNTUR. 16. CIT(A) AP-III HYDERABAD. 17. THE D.R. ITAT HYDERABAD. B.V.S.